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respondent mailed to petitioner a Notice of Intent To Levy and
Notice of Your Right to a Hearing relating to his tax years 1994-
96. Petitioner timely requested a hearing.
On June 27, 2001, Keith B. Coleman (Coleman), respondent’s
Appeals officer, held a hearing relating to petitioner’s tax
years 1994-96.
On July 13, 2001, respondent sent to petitioner a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 in which respondent determined to proceed with
collection from petitioner of his tax liabilities for 1994-96.
OPINION
A. Whether $5,243.13 of Petitioner’s Bankruptcy Estate Was Used
To Pay His Tax Liabilities for 1994-96
Petitioner contends that respondent’s determination to
proceed with collection was an abuse of discretion because
respondent improperly failed to recognize that $5,243.13 of his
bankruptcy estate was used to pay his 1994-96 taxes. We
disagree.
Petitioner introduced no credible evidence showing that
$5,243.13 of his bankruptcy estate was used to pay his 1994-96
taxes. He testified that $5,243.13 of the proceeds from the
forced sale in bankruptcy of his house was used to pay his 1994-
96 taxes. However, he conceded that respondent did not receive
the $5,243.13. No documentary evidence suggests that any of the
bankruptcy estate was used to pay petitioner’s 1994-96 taxes.
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Last modified: May 25, 2011